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State Agencies Bulletin No. 1014
… In accordance with the 2010 IRS Instructions for Form 1042-S, nonresident alien scholarship recipients (income … at a lower rate is not appropriate.The value is 30% W/H RT. Agency Actions Agencies should review the records of … Select the Treaty ID from the search button equal to “30% W/H RT” Enter in Income Code 15 for the scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe weather events, … The Long Island Rail Road LIRR needs to do more to properly prepare for severe weather events …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… report – pdf] Audit Objective Determine whether the Rensselaer City School District (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District officials … students and did not correct and resubmit rejected claims. The District also lacked adequate procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42DiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… Corporation (H+H) is not fully meeting patients’ right to interpretation services for those in need of language … of languages spoken in New York City, but it needs to do better,” DiNapoli said. “It is critical that those in … shortcomings and offers recommendations that H+H can use to improve critical language services to its patients.” H+H …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… Fire District (Orange) and West Seneca Fire District No. 5 (Erie). LOSAP point systems are developed locally and … In most instances, the law also specifies the number of points that can be granted each time an activity is performed and the maximum number of points that can be earned for performing each activity over …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programComptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Chateaugay – Real Property Tax Exemption Administration (Franklin County) …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real … Determine whether Beaver River Central School District District officials ensured that real property …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… FIGURE 2 – Ridership and Farebox Revenue Change, 2019 vs. 2020 Sources: National Transit Database; OSC analysis … Miles and Revenue Hours, Subway and Bus, April 2019 vs. April 2022 Sources: National Transit Database; OSC … 4 – Change in Subway and Bus Operating Expenses, 2019 vs. 2020 Sources: National Transit Database; OSC analysis The …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125DiNapoli: Capital Planning Problems Persist at NYRA
… thoroughbred racetracks at Aqueduct, Belmont and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement … million. It is probable that many of the costs NYRA is now facing could have been avoided with better planning. … , which includes NYRA’s response, can be found at: http://www.osc.state.ny.us/audits/allaudits/093016/14s54.pdf …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 89-64
… property ( cf. Eminent Domain Procedure Law, Articles 3, 5 and 6 relative to real property acquired by condemnation). … of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , 125 AD2d 639, 510 NYS2d 172; … manner (see also Winkler v Summers , 51 Hun 636, 5 NYS 723; 1988 Opns St Comp No. 88-35, p 65). To fulfill its …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Agencies Bulletin No. 2031
… Purpose: The purpose of this bulletin is to inform agencies of the revision made to the Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 … The purpose of this bulletin is to inform agencies of the revision made to the Federal Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsTown of Bolivar – Community Development Block Grant (2013M-353)
… $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or implement procedures to track CDBG funding and document …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Town of Freedom – Financial Management (2021M-191)
… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Amazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… the New York State Common Retirement Fund (Fund) to fellow Amazon shareholders in advance of the company’s annual … company’s business. The Fund’s statement also encourages Amazon shareholders to vote against the members of the … in response to the lack of racially diverse directors on Amazon’s board. “Amazon says it supports the fight against …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionEDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsWhitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Granville Central School District – Medicaid Reimbursements (2021M-90)
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90